The New Bryant and Stratton Common School Book-keeping: Embracing Single and Double Entry, and Adapted to Individual and Class Instruction in Schools and AcademiesIvison, Blakeman, Taylor & Company, 1878 - 208 sider |
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The New Bryant and Stratton Common School Book-keeping: Embracing Single and ... Silas Sadler Packard,Henry Beadman Bryant Uten tilgangsbegrensning - 1881 |
The New Bryant and Stratton Common School Book-keeping: Embracing Single and ... Silas Sadler Packard,Henry Beadman Bryant Uten tilgangsbegrensning - 1878 |
The New Bryant and Stratton Common School Book-keeping: Embracing Single and ... Silas Sadler Packard,Henry Beadman Bryant Uten tilgangsbegrensning - 1878 |
Vanlige uttrykk og setninger
31 By Balance A. T. Stewart Amos Dean amount Bedstead Bills Payable Bills Receivable Black Walnut Book-keeping brls Broadcloth Brooklyn capital Cash Book Cash for petty Cash for sales Cash in full Cassimere Chgd Day-Book Double Entry Drayage Expense Fairbanks Flour gains and losses George Davis H. B. Bryant Henry hhds investment Invoice Isaac Stevens J. T. Calkins James Atwater James Sheldon Jonas Clark Journal July July 25 Ledger accounts Loss and Gain Lusk Mdse Merchandise Molasses Outlay Paid cash partners Penn personal accounts Peter Cooper petty sales Rec'd Cash Recd Received cash Received for petty Received for sales resources and liabilities Richard Bannister Rio Coffee S. S. Packard Sales Book sales this day Sales-Book Sept Single Entry Smith & Sons Sold James Spencer statement Stewart & Co Stock Sugar Sundries transactions Trial Balance unsold York
Populære avsnitt
Side 110 - Repeat tho general formula for debits and credits. AN Account Current in commercial usage, is the statement in proper form of a current or running account. It is usually made with a view to settlement and shows the balance due to or from the party to whom it is rendered. When large transactions are conducted on credit it is usual in rendering the Account Current to average the time of payment, so that the balance may be paid without either party losing interest. The various methods of averaging are...
Side 108 - OTHER PEOPLE'S WRITTEN PROMISES. Bills Receivable account should be debited for all notes, drafts, or other written obligations for which we are to receive payment, when they become ours, and credited when they are paid, or otherwise disposed of.
Side 148 - Partners' accounts), commence with the first account in the Ledger. First ascertain which of the above results it shows, and make the closing entry accordingly. If the difference represent a resource or a liability, enter upon the smaller side, in red ink, "To...
Side 74 - The forms of the books, and arrangement of the various records, are submitted as the most simple and practical in use. One important feature in the set is the use of the Sales-Book distinct from the Day-Book. In Set III., although a Sales-Book is used, all sales on credit are first transferred to the Day-Book, and from thence posted into the Ledger. Here, however, the credit sales are posted to the personal accounts directly from the Sales Book. This affords a great saving of time, and is, in all...
Side 149 - signifies the systematic arrangement of facts, for the purpose of exhibiting at а view the condition of business. The forms in use are various, according to the necessities of the occasion or the ingenuity of the accountant. Of these the example given on page 141 comprises the most complete and symmetrical of which we have a knowledge. The following explanation will be found serviceable in preparing this sheet for the entries. The method of enforcing the facts will be apparent to any diligent student....
Side 112 - ... transaction is carried to the Journal, and the post-mark in the margin of the Journal (indicating the Ledger page to which the account is posted), immediately upon its being posted. The numeral in the Ledger column next preceding the amounts indicates the Journal page from which the amount is tranferred. The Ledger is left in its current or running condition, the general results being first indicated by pencil figures on the smaller side of each account, and next, more completely and systematically...
Side 18 - What facts are arranged oa either side of an account ? 26. What is shown by the difference between the sides of an account? 27. Will you analyze the entries in Thomas Jones' account? 28. In cases where exchanges are effected involving time in their fulfilment, what is necessary? 29. What does this written record constitute? 30. How many sides has an account? 31. What are they called? 32. What is shown by the debtor side? 33. What by the creditor side? 34. If the debtor side be the larger, what will...
Side 150 - The forms hitherto used in this work, and particularly the one on page 121, are both simple and comprehensive, and would possibly be preferred by one not versed in the processes and technicalities of Book-keeping ; but we know of no form that compasses so much within such limited space, as that described above. The example, on page 141, will 'sufficiently indicate the points of excellence, and give the student a model for his emulation. Let him remember that in no one thing does the proficiency of...
Side 146 - This account represents a resource consisting of other peo ple's notes on hand; the debit side showing the notes received, and the credit side those disposed of, if any. We close the account by entering the difference, in red ink, on the credit side, and footing up the sides, drawing double red lines underneath. The red ink entry, or balance, is transferred immediately to the debit side of...
Side 201 - Particularly should he seek to avoid errors which require erasures. Nothing so destroys the beauty of a page as erasures and interlineations. Even occasional blotting is preferable to occasional scratching. Where it is possible, errors should be corrected by counter entries, thus affording an explanation, without destroying the harmony of the page. Finally, let the student practice until he becomes proficient in ruling. In using red ink care should be had to keep it pure ; and to that end, never...